Corporate Tax in Morocco: From Accounting Profit to Taxable Income
How to convert accounting profit into taxable income for corporate tax (IS) in Morocco: add-backs, deductions, tax base, 2026 rates. Guide + free PDF.
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Taxation
Articles on Moroccan taxation: corporate tax, VAT, income tax, tax treaties and audits.
Corporate Tax Calculation in Morocco — Complete Guide 2026
Corporate tax calculation in Morocco 2026: final proportional rates (20%, 35%, 40%), minimum contribution 0.25%, full history 2019-2026, CSS and practical examples.
Withholding tax in Morocco: services 2026
Withholding tax on services in Morocco: 10% rate on non-resident payments, treaty benefits, common errors, filing via SIMPL, and cash flow impact.
Tax Audit in Morocco: Preparation Checklist and Taxpayer Rights
Complete checklist to prepare for a tax audit in Morocco: 20 essential documents, taxpayer rights, deadlines, penalties, and appeal procedures explained.
Morocco-Africa Tax Treaties: Country-by-Country Guide
Complete table of Morocco-Africa tax treaties: withholding tax rates on dividends, interest, and royalties for 15 countries. Procedures, case studies, and BEPS impact.
Holding Companies in Morocco: Pure vs Mixed Tax Regime, Substance, and Intra-Group Dividends
Complete guide to holding companies in Morocco: IS tax regime, 100% dividend exemption, VAT, economic substance, management fees, and capital gains.
Moroccan Expats and Taxes: Complete Guide to Avoiding Double Taxation
2026 MRE tax guide: tax residence, double taxation, Morocco-France/Belgium/Canada treaties, rental income, pensions, SIMPL filing for Moroccans living abroad.
Corporate Tax Specialist - How to Choose Your Consultant
How to choose a corporate tax specialist in Morocco: key qualifications, daily missions, DGI interaction, and transfer pricing expertise explained.
Hotel Taxation in Morocco
Hotel taxation in Morocco: 5-year CIT exemption, 10% VAT rate, tourism incentives, and CFC advantages. Learn how to optimize your hotel's tax position.
Income Tax calculation - Progressive scale
Corporate income tax calculation in Morocco: proportional scale 2025-2026, transitional and target rates by bracket, Art. 6 and CFC/FIZ, minimum contribution, installments. Expert guide by Upsilon Consulting.
Social Solidarity Contribution 2026
This article describes how the Social Solidarity Contribution introduced by the 2021 Finance Act works (updated for the 2026 Finance Act)
Morocco's Tax Treaties: Understanding Double Taxation Agreements
Complete guide to Morocco's tax treaties: objectives, key mechanisms (double taxation elimination, information exchange), and concrete examples (France, Spain, Netherlands, Canada, Germany).
Withholding Tax on Foreign Service Providers in Morocco
Withholding tax on foreign service providers in Morocco (Booking and other online booking platforms)
Morocco Finance Law 2026: Key Tax Measures
Discover the key tax measures of Morocco's Finance Law No. 50-25 for 2026: corporate tax, income tax, VAT, registration duties, withholding tax, CSS and sports companies.
Setting Up a Company in Morocco in 2026: Complete Guide by a Chartered Accountant
Create a company in Morocco in 5 steps: negative certificate, articles, registration, CNSS, and bank account. Costs from MAD 3,000. Full 2026 guide.
Finance Law 2025 in Morocco: Key Tax Measures
Finance Law 2025 in Morocco: new income tax brackets, withholding tax on dividends at 12.50%, vehicle depreciation ceiling, group restructuring, FIFA 2030.
Holding company in Morocco: 5 reasons to create one
holding company in Morocco is a legal structure aiming to locate participation in subsidiaries, how to establish this structure
Auto Entrepreneur in Morocco: A Practical Guide
Auto-entrepreneur in Morocco: flat tax under 1%, MAD 500K revenue cap, online registration in 24h, and eligible activities. Full 2026 practical guide.
Nearshoring: Decoding Business Outsourcing Strategies
Nearshoring refers to the practice of outsourcing operations or parts of operations to a different country nearby the original country
Merger and Acquisition in Morocco : 1 stop service
mergers and acquisitions in morocco, upsilon consulting is your partner of choice to optimize the process from A to Z
Overall Tax Situation Review of the Taxpayer
The overall tax situation review of the taxpayer is a procedure through which the tax administration compares income and expenses.
Corporate Tax Calculation (IS)
How to calculate corporate tax (IS) in Morocco: taxable income, 20% unified rate, quarterly installments, and minimum contribution. Step-by-step 2026 guide.
Morocco-France tax convention
Morocco-France tax treaty explained: dividend withholding rates, permanent establishment rules, double taxation relief, and key articles. Practical guide.
TAHFIZ Program: Recruitment Incentive in Morocco
Tahfiz is a recruitment incentive program in Morocco granting employers and employees tax and social security benefits
Withholding Tax on Dividends in Morocco
Withholding tax on dividends in Morocco: progressive rate reduction from 15% to 10% by 2026, REIT regime, CFC zones, and treaty provisions. Full guide.
Finance Bill 2023: New Corporate Tax Rates
The 2023 Finance Bill (PLF 2023) reformed Corporate Tax rates in Morocco with a convergence toward 20% by 2026. Review the full rate schedule and timeline.
Tax Audit in Morocco: What You Need to Know
A tax audit is a procedure through which the tax authority verifies a company's accounting records to ensure compliance.
Service Offshoring in Morocco: What You Need to Know
Service offshoring in Morocco: 5-year Corporate Tax exemption, 20% reduced rate, VAT exemption, P2I zones, and CRM/BPO/ITO eligible activities explained.
Form 9421: Wages and Salaries Tax Return
Form 9421 in Morocco: annual wages and salaries return, filing deadline before 1 March, SIMPL-IR procedure, penalties, and common errors. 2026 guide.
Tax ID in Morocco
How to get a Tax ID (Identifiant Fiscal) in Morocco: application process, required documents, ICE vs IF numbers, and where to apply. Step-by-step guide.
VAT on Services: A Tax Guide
VAT on services in Morocco: rates (20% standard, 10% reduced), taxable operations, hotel and restaurant services, non-resident rules, and filing. 2026 guide.
VAT on Banking and Credit Operations
VAT on banking and credit operations is 10%. This VAT covers: interest, commissions, and more.
VAT on Real Estate Transactions: 3 Activities
VAT on real estate transactions in Morocco covers construction work, land subdivision, and real estate development.
Self-Supply (VAT)
Self-supply VAT in Morocco under Article 89 CGI: tax base, rates, filing obligations, exemptions, and penalties for non-declaration. Full 2026 guide.
Land Development Operations (VAT)
Landowners who carry out land development operations must be classified into two categories for VAT purposes.
VAT in Morocco: What You Need to Know
VAT in Morocco at a glance: 20% standard rate, 10% reduced rate, exemptions, deduction rules, and 2026 reform changes. Complete guide for businesses.
Taxation in Morocco
Taxation in Morocco: Corporate Tax, PIT, VAT, local taxes, audit procedures, and 60+ double taxation treaties. Complete overview updated for 2026.
Corporate Tax Provisional Installments in Morocco
In Morocco, Corporate Tax is paid through provisional installments of 25% of the Corporate Tax amount from the reference fiscal year
Transfer Pricing Documentation
The 2021 Finance Law strengthened the Moroccan regulatory framework for transfer pricing documentation.
Rejection of Accounts in Moroccan Tax Law
The rejection of accounts by the tax authorities gives the administration a discretionary power over the tax base.
Tax Consultant in Morocco
Tax consultant in Morocco: services, qualifications, costs, and when to hire one. Tax planning, compliance, audits, and transfer pricing. 2026 guide.
Tax Clearance for Permanent Departure: Procedure
The tax clearance for permanent departure from Morocco is a document issued by the Moroccan tax administration. What are the procedures?
Temporary Cessation of Activity: Legal Framework
Temporary cessation of activity in Morocco: legal framework, tax obligations, CNSS, duration (2+1 years), resumption procedure, and dissolution. 2026.
SIMPL CIT, PIT, VAT - Online Tax Filing
SIMPL portal guide: online tax filing for CIT, VAT, and PIT in Morocco. Registration, deadlines, payment, and common issues. Updated for 2026.
Taxation in Morocco
Taxation in Morocco: CGI, local taxes, Corporate Tax, Income Tax, VAT, tax incentives, and 60+ double taxation treaties. Complete 2026 overview.
Professional Tax in Morocco
Professional tax (Taxe Professionnelle) in Morocco: 3 rate classes (10%-30%), 5-year exemption for new companies, rental value base, and exemptions explained.
Real Estate Rental: VAT Regime
Does VAT apply to real estate rentals? VAT applies to commercial transactions but not to civil acts.
Disbursements: Accounting and Tax Treatment in Morocco
Disbursements are amounts a company advances on behalf of its clients, generally re-invoiced at cost. Learn the tax treatment in Morocco.
VAT Territoriality: Key Takeaways
VAT territoriality deals with the rules applicable to determine whether a transaction is subject to VAT based on the place of execution.
VAT Prorata Deduction
The VAT prorata deduction means that certain taxable persons may only deduct a fraction of the VAT charged on their purchases.
VAT in Morocco: Scope of Application
VAT in Morocco is a consumption tax that applies to all products and services. The standard rate is generally 20%.
Value Added Tax in Morocco (VAT)
Value Added Tax in Morocco: 2 rates (20% standard, 10% reduced), taxable operations, exemptions with and without deduction, filing deadlines, and 2026 reform updates.
Tax Regime for Cooperatives in Morocco (Corporate Tax)
Tax regime for cooperatives in Morocco: Corporate Tax exemption, MAD 5M threshold, VAT treatment, and accounting obligations. Updated 2026 guide.
Territoriality of Corporate Tax (IS)
Territoriality of corporate tax (IS) in Morocco: rules for resident and non-resident companies, permanent establishments, and occasional transactions.
Withholding Tax: Which Income Is Subject to It?
Withholding tax in Morocco: dividends, interest, non-resident income, rates (10%-30%), triggering events, offsetting, and filing deadlines. 2026 guide.
Economic Interest Groups (EIG) in Morocco
Economic Interest Groups (EIG) in Morocco: formation under Law 13-97, fiscal transparency, unlimited liability, and practical use cases explained.
Transparent Real Estate Companies
Transparent real estate companies in Morocco: CGI Article 3-3, Corporate Tax exclusion, conditions, TPI regime, and comparison with opaque companies.
branch of a foreign company in Morocco
Guide to establishing a branch of a foreign company in Morocco: legal requirements, registration process, and subsidiary vs branch comparison.
Branch of a Foreign Company in Morocco
A branch of a foreign company is an establishment that forms an integral part of a group while enjoying a degree of autonomy.
Associations - What Corporate Tax (IS) Regime Applies?
Tax regime for non-profit associations in Morocco: corporate tax (IS), VAT obligations, exemptions, and reporting duties explained by experts.
Are Exports in Morocco Tax Exempt?
Exports in Morocco: corporate tax exemptions, VAT zero-rating, foreign exchange obligations, and reduced rates for service and goods exporters in 2026.
Permanent Establishments in Morocco
Permanent establishments in Morocco: CGI definition, territoriality rules, Corporate Tax obligations, and double taxation treaty provisions. Expert guide.
Annual Tax Returns (Corporate Tax)
Annual tax returns for Corporate Tax in Morocco: tax income return, fee declarations, dividend and interest returns, SIMPL-IS e-filing. 2026 guide.
Taxation of Severance Pay in Morocco
Taxation of severance pay in Morocco: income tax exemptions, CNSS treatment, MAD 1M cap, spreading system, and employer obligations. 2026 guide.
Dividends in Morocco: Withholding Tax
Dividend taxation in Morocco: 15% withholding tax rate, inter-company exemptions, treaty relief for non-residents, and 2026 rules. Guide for shareholders.
Carryforward Deficits in Morocco: What Are the Rules?
A carryforward deficit is a loss that a company can use in subsequent fiscal years. What are the conditions for carrying forward losses?
Withholding Tax on Interest in Morocco
Withholding tax on interest in Morocco: 20% rate for legal entities, fixed-income products, filing obligations, treaty rates, and creditability. 2026.
Transfer Pricing in Morocco: What You Need to Know
Transfer pricing in Morocco: documentation requirements, OECD methods, advance pricing agreements, functional analysis, and benchmarking. 2026 guide.
Expense Reports - Tax Deduction in Morocco
Expense reports in Morocco: tax deductibility rules for IS and IR, VAT recovery, reimbursement methods, and best practices to avoid audit risks.
Deductible Expenses - Corporate Income Tax in Morocco
Which expenses are deductible from corporate tax in Morocco? Complete list: operating costs, depreciation, provisions, and non-deductible items under the CGI.
Casablanca Finance City (CFC) : What you should know
CFC status in Morocco: 15% CIT rate, 5-year exemption, income tax options, eligibility criteria, and how to apply. Everything investors need to know.
Branch in Morocco : what you should know
A branch in Morocco is an independent establishment that is part of a group, often set up as an alternative to [creating a company in Morocco](/en/create-a-company-in-morocco/). Unlike a subsidiary, a branch does not have a legal personality.
Registered Office Transfer in Morocco - LLC
Registered office transfer in Morocco: LLC and PLC procedures, required documents, tax implications, professional tax, publication formalities, and costs.
Company Domiciliation - LLC
Company domiciliation in Morocco allows you to register an LLC without a physical office. Learn the legal framework, costs, and obligations under Law 89-17.
Communal Services Tax (TSC)
The Communal Services Tax (TSC) replaced the edilite tax in 2018. It applies to all urban built properties...
Tax Residence Under Moroccan Law
Tax residence, tax domicile under Moroccan law and in the tax treaties signed by Morocco with France and Belgium
Corporate Income Tax in Morocco (CIT)
Corporate tax (IS) in Morocco 2026: unified 20% rate, MAD 3,000 minimum contribution, quarterly payments, exemptions, and taxable base. Expert breakdown.
VAT Credit Refund in Morocco
VAT credit refund in Morocco: eligibility, calculation of refundable amount, filing procedure, required documents, and common rejection grounds. Guide.
Foreign Investments in Morocco
Foreign exchange regime for foreign investments in Morocco, updated IGOC 2026. Guarantees granted to foreign investors and full convertibility rules.
Company dissolution in Morocco
Upsilon Consulting-- Quelles sont les procédures de la décision des associés à la radiation.